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TMI Blog2018 (3) TMI 1740X X X X Extracts X X X X X X X X Extracts X X X X ..... ssioner (AR), for the Respondent. ORDER The Applicant filed this application for restoration of Appeal No. Cus/75650/2014. By Final Order Nos. FO/77318-77319/2017, dated 7-7-2017, the Tribunal dismissed the appeal on merit in their absence. 2. Heard both sides and perused the records. 3. The Appellant in their application contended that the order, dated 7-7-2017 was passed ex parte. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... As regards the role of M/s. Soma Clearing Agents Pvt. Ltd. (noticee No. 10), I find that the said noticee as a regular CHA used to handle the import of the subject oil items of M/s. JVL and other importers as well. Therefore, they must have been well-versed with the formalities of the Import of such goods. Admittedly, they had also handled many imports of similar Items sold/transferred on high sea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... they knew were liable for confiscation under Section 111(d), 111(m) and 111(o) of the Customs Act, 1962 and therefore the CHA for their omission and commission are liable for penal action under Section 112(a) and 112(b) of the Customs Act, 1962 as proposed in the show cause notice." 6. I find that the appellant being a Customs House Agent, filed this appeal against imposition of penalty of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the circular, I find that the circular is pertaining to all matters regarding Clearing agents and CHAs and shall be heard by a Division Bench. In the present case, the appellant filed the appeal against imposition of penalty of Rs. 1 lakh u/s 112 of the Customs Act, 1962. Hence, it is not a case of CHA under the Customs Brokers Licensing Regulations, 2013. 8. Therefore, the contention of th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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